Relação entre a mensuração de desempenho e os fatores contingenciais : um estudo na indústria de transformação da Região Metropolitana de Recife

Abstract

The large informational demand of companies to face the competitive market has made administrative approaches such as performance measurement and contingency theory emerge as important management mechanisms. The general objective of the present study is to investigate the relations between the contingency factors and the management practices associated to the performance measurement of the transformation industries in Metropolitan Region of Recife/Pernambuco. It is a research of an applied nature, with a logical, inductive, exploratory-descriptive approach and a quantitative approach. The studied universe is composed by for-profit companies that carry out activities of transformation industry. Final sample was consisted by 73 companies this number was arranged in strata to represent the companies that make up the Metropolitan Region of Recife/Pernambuco. Closed questionnaires were used in data collection, which were applied from February to November 2017. The variables selected to meet the general and specific objectives have nominal and ordinal characteristics and were arranged in six groups: I - information about the manager; II - internal contingency factors; III - external contingency factors; IV - selection of performance indicators; V - use or not use of performance indicators; and VI - relative importance of performance indicators. The statistical tests used to validate the chosen research results due to the characteristics of the variables and the objectives were: Mann-Whitney test, Kruskal Wallis test and Spearman correlation. Concerning to profile of the managers that answered the survey, there is indication that most participants were men aged 36 and 55 years old, experienced and graduates. Concerning to profile of the companies, it was possible to verify that more than 75% of the sample has sales up to R$ 3,600,000.00 and the number of employees does not exceed 99 people. Concerning the significance of the relations of use and relative importance of performance indicators with internal contingency factors, by financial perspective, the internal contingency factor, hierarchical organizational structure was the highlight because it presented more significant values, showing the most relatable variable. Taking as reference other perspectives (costumer, internal processes and learning and growth), the internal contingency factor that most influenced the use of performance indicators was the degree of formalization of the operational processes. Based on the significance of the relations of use and relative importance of the performance indicators with the external contingency factors, by financial and costumer perspective, variables, inventory, market coverage and customer relations are the variables that had the most significant values. The search results found that in the process of selecting indicators, external contingency factors influence more than internal contingency factors. Lastly, the research also founds significant values in the relations between the use and importance of the performance indicators and the respective selection process. Therefore, the results demonstrate that there are relations between the contingency factors and the management performance measurement practices of the transformation industries in Metropolitan Region of Recife/Pernambuco.